Case Law
VII. Valuation/Appraisal
Cases concerning U.S. tax court decisions; estate valuations and other valuation issues.
Relevant Statutes
Case Summaries
A . Decided
- Andrew Crispo Gallery v. Commissioner
- Angell v. Commissioner
- Brancusi v. United States
- Drummond v. Commissioner
- Estate of Elkins v. Commissioner
- Estate of Kollsman v. Commissioner
- Estate of Querbach v. A&B Appraisal Services
- Estate of Robert Scull v. Commissioner
- Hartman Trading Corp. v. United States
- In re Estate of Andy Warhol
- In the Matter of Richard L. Feigen & Co.
- Nataros v. Fine Arts Gallery of Scottsdale
- Williford v. Commissioner of Internal Revenue
B . Pending
C . Out-of-Court Settlements/Non-litigated Settlements